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Madras High CourtCMP/7505/2025ordered

Thenmozhi Ganesan v. The Principal Commissioner Of Income Tax

2025-04-02Honourable Mr Justice S. S. Sundar,Honourable Mr Justice C. Saravanan5 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 02-04-2025

CORAM

THE HONOURABLE MR JUSTICE S. S. SUNDAR AND THE HONOURABLE MR JUSTICE C. SARAVANAN AND TCA SR NO. 44194 OF 2025

1. Thenmozhi Ganesan W/o. P. Ganesan, 13A, Collectorate, Indira Nagar, Dindigul 624 004.

Appellant(s) Vs

1. The Principal Commissioner of Income Tax CR Hall, 2, VP, V. Rathinasamy Nadar Road, Bibikulam, Madurai 625002 Respondent(s) TCA SR No. 44194 of 2025

1. Thenmozhi Ganesan 13A, Collectorate, Indira Nagar, Dindigul 624 004 Appellant(s) Vs

1. The Principal Commissioner of Income Tax, Madurai 13A, Collectorate, Indira Nagar, Dindigul 624 004 Respondent(s) PRAYER To condone the delay of 42 days in preferring the present appeal and thus render justice.

TCA SR No. 44194 of 2025 PRAYER To set aside the Order dated 30.09.2024 passed by the Income Tax Appellate Tribunal, 'A' Bench, Chennai, in ITA No. 1628/CHNY/2024 and consequently allow the appeal of the Appellant and thus render justice. For Appellant(s):

M/s.S.Sowjanya For Respondent(s):

Dr.B.Ramasamy, Senior Standing Counsel

ORDER

(Order of the Court was made by S.S.Sundar J.) This petition is filed to condone the delay of 42 days in preferring the above Appeal.

2.This Court is convinced with the reasons stated in the affidavit filed in support of the petition. Dr.B.Ramasamy, learned Senior Standing Counsel, who takes notice for the respondent, has no serious objection for ordering this petition. Learned counsel for the petitioner/appellant submits that the petitioner/assessee has availed the benefit of Direct Tax Vivad Se Vishwas Scheme, 2024. Having regard to the submission made by the learned counsel appearing for the petitioner, this petition deserves to be ordered. Accordingly, this petition is ordered.

3.Registry is directed to number the above Appeal, if the papers are otherwise in order, and list the same for admission on 07.04.2025. (S.S.SUNDAR J.)(C.SARAVANAN J.) 02-04-2025 Index:Yes/No Speaking/Non-speaking order Internet:Yes mkn

To 1.The Principal Commissioner of Income Tax CR Hall, 2, VP, V. Rathinasamy Nadar Road, Bibikulam, Madurai 625002

S.S.SUNDAR J.

AND C.SARAVANAN J.

mkn AND TCA SR NO. 44194 OF 2025 02-04-2025